<body leftmargin=0 topmargin=0>
<table width="300px" border=1 cellpadding=0 cellspacing=0>
<tr>
<td align=center width=25%%><p>A</p></td>
<td width=75% height=50px>
    <table width=100% border=1 cellpadding=0 cellspacing=0>
    <tr>
    <td align=center width=50% height=50px><p>B</p></td>
    <td align=center width=50% height=50px><p>C</p></td>
    </tr>
    </table>
</td>
</tr>
</table>
